Which of the following is NOT an application control?
A) Reasonableness test for unit selling price of sale
B) Preprocessing authorisation of sales transactions
C) Separation of duties between computer programmer and operators
D) Post- processing review of sales transactions by the sales department

Question

Quizplus · Accepted Answer

A, B, and D are all examples of application controls that help ensure the accuracy, completeness, and validity of data processed by an application. A reasonableness test for unit selling price of sale (A) can be used to identify any unusual or questionable prices. Preprocessing authorisation of sales transactions (B) helps to prevent unauthorized or fraudulent transactions from being processed. Post-processing review of sales transactions by the sales department (D) can help to identify any errors or omissions in the data processed. However, separation of duties between computer programmer and operators (C) is a general control that helps to prevent conflicts of interest and reduce the risk of errors or fraud, but it is not considered an application control specifically designed to ensure the accuracy and completeness of data processed by an application.

Which of the Following Is NOT an Application Control